Direct Tax Acts, Finance (No. 2) Act 2023
604B Relief for farm restructuringFA13 s48(1); FA14 s49; FA16 s29 FA17 s29(1); FA18 s31(1); FA19 s35(1); FA22 s97(1); FA23 s3(1)(b)
[(1) (a) In this section—
[“agricultural land” means land used ...
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